Utility costs

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In business administration, utility costs are the part of the fixed costs that is attributable to the capacity used .

The part that is not used is called the idle cost . The term was coined in 1951 by the business economist Erich Gutenberg . The basis of the subdivision of fixed costs into useful and empty costs is the utilization principle .

Calculation of the utility costs with the help of the degree of employment :

: Utility costs

: Level of employment

: Actual employment

: Comparative employment

: (total) fixed costs

Individual evidence

  1. Erich Gutenberg, Fundamentals of Business Administration , Volume 1: Production, 17th edition 1970, p. 326 f.